Tiềm năng giải phóng của báo cáo trực tuyến
Tóm tắt
Mục đích của bài báo này là làm rõ khái niệm kế toán phản biện, đánh giá khả năng của các báo cáo trực tuyến cho kế toán phản biện và do đó cho tiềm năng giải phóng của kế toán phản biện dưới dạng báo cáo trực tuyến, đánh giá mức độ tiềm năng này đang được hiện thực hóa và gợi ý những hướng đi tiếp theo từ một góc nhìn phê phán.
Có một số thành phần trong một phân tích diễn giải phê phán: phân tích đánh giá phê phán, được thông tin đến một mức độ nào đó bởi tài liệu trước đó trong các lĩnh vực đa dạng; khảo sát trên web; khảo sát bằng bảng hỏi; nghiên cứu trường hợp.
Kế toán phản biện dựa trên web có thể được hiểu là có tiềm năng giải phóng, một phần tiềm năng này đang được hiện thực hóa trong thực tế. Tuy nhiên, không phải tất cả tiềm năng tích cực đều được hiện thực hóa như người ta có thể mong đợi: những điều có thể được thực hiện thì không phải lúc nào cũng được thực hiện. Và có những mối đe dọa đối với sự tiến bộ trong tương lai.
Làm rõ khái niệm về kế toán phản biện kết hợp các hoạt động của các nhóm như nhóm vận động và các tổ chức phi chính phủ; nghiên cứu hiếm hoi về thực hành và quan điểm trong bối cảnh này thông qua một lăng kính đánh giá phê phán.
Từ khóa
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